The key users of financial statements or report of a company include 

investors and
shareholders, employees, customers, suppliers, lenders, government, the public, and
management. They basically have a stake in the company, therefore will like to know how
much financial benefit the company do is worth and can give them. The below is the different
likely responses by the different main stakeholders in a tabular form.
Users of Financial Report
Investors and Stakeholders These are typically owners of the company. They want to
know how financially profitable and the worth of the
company. Their concerns is whether the profit the company
offers is worth the risk in their investment.
Employees Here their job security is entirely linked to the company’s
health. They want to know if the company is not sinking,
and they are not getting out of job. If they company is doing
fine, they may get pay rise or bonuses.
Customers Customers who rely on the company’s supplies will want to
know how the company is fairing and if the company can
continue to supply them the goods or materials into the
future or not particularly with specialized products.
Suppliers Suppliers usually provide the credit term for the goods or
materials the company purchases, they want to know if the
company can pay them or not after supplies are made. If
they sense the company is not having a clean bill of health,
they may decide to the company only on cash basis.
Lenders (Banks etc.) They provide loans or credit facilities to the company;
hence they want to know if the company can pay back the
loan as well as interest so they can get their money back.
The report can provide details to help decide whether they
can increase the credit line or reduce the loan.
Government The Government decision will be based on fact that the
company has direct impact on the economy. So, her
concerns will be to enact policies that can resuscitate the
enterprise. The Government may want to know about how
the company is doing as it relates to the tax the company is
paying or needs to pay relative to their income statement.
General Public The public may concern itself about many things associated
with the company, how it impacts the economy, their
environment, their community, their wellbeing, and job
opportunities for the locals etc. This is particular for
companies that initiates CSR (Corporate Social
Responsibility) program as a support for the community.
Management Usually, the management is bother about the company’s
performance, profitability, and position in the market. In
this case, financial statements will be useful in showing how
the company is fairing. This can be obtained also from the
company’s monthly management accounts reports (with
details such as the company’s profitability, liquidity and
efficiency) for decision making in the company.